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All Journal Journal of Economics, Business, & Accountancy Ventura I-ECONOMICS: A Research Journal on Islamic Economics AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal SULUH: Jurnal Abdimas Jurnal Ilmiah Manajemen Kesatuan Melek IT: Information Technology Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business TAMKIN Jurnal Pengabdian Masyarakat NALAR FIQH: Jurnal Hukum Islam JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Ilmuna: Jurnal Studi Pendidikan Agama Islam
Sulhani, Sulhani
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik Alfina Dhia Ulfa; Sulhani Sulhani
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.328

Abstract

This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.
Menyingkap Fungsi Sosial Perbankan Syariah Dan Pengaruhnya Terhadap Kinerja Keuangan Sulhani Sulhani; Abdul Mughni
JPS (Jurnal Perbankan Syariah) Vol 3 No 2 (2022): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v3i2.737

Abstract

The social function of Islamic banking is an essential factor in the existence of Islamic banking, and research is still lacking. This study aims to analyze the trend of the social function of Islamic banking, its reporting conformity with accounting standards, and its effect on the financial performance of Islamic banking. The population of this study is Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) from 2014-2019. The sampling technique used purposive sampling and obtained 59 samples. The method of analysis used descriptive analysis and multiple linear regressions. The results show that fines and non-halal income still dominate the social function instrument. Social functions such as zakat, infaq, alms, and waqf tend to be low. Social reports in the form of sources and uses of zakat funds are sufficient. Reports on sources and uses of benevolent funds are also in the sufficient category, but the percentage value is lower. Internal zakat positively affects the performance of Islamic banking as measured by Return on Assets (ROA) and Operating Expenses on Operating Income (BOPO). Other variables do not affect the performance of Islamic banking as measured by ROA, BOPO, and Non-Performing Financing (NPF). This research theoretically confirms that internal zakat can encourage the growth of Islamic banking. Islamic banking must pay attention to social functions, especially zakat, an order from Islam.
Optimizing the internal control at BASNAZ to Mitigate Fraud Risks with COSO Cube Model (Study Case of Bandar Lampung’s BAZNAS) Putri, Cyntika Desmita Sabilla; Sulhani, Sulhani
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effectiveness of the internal control system of Sharia accounting at the National Zakat Agency (BAZNAS) of Lampung City in order to increase public trust. Given the important role of public trust in the continuity of BAZNAS operations, the problem of corruption is a major concern. The corruption case involving the BAZNAS treasurer in Bengkulu in 2022 and in East Tanjung Jabung, Jambi in 2023 is the background of this study. Using a qualitative descriptive analysis method, data was collected through literature studies and semi-structured interviews with two sources: Head of the Secretariat Mr. Doni Peryanto and the Finance and Reporting Division Mrs. Nurma Yulia. Interviews were conducted using the COSO model to ensure clear boundaries and data validity. The results of the study indicate that the control environment, control activities, risk determination, and information and communication at BAZNAS Lampung City have been running effectively but still need improvement. Recommendations for improvement include the implementation of an oath for all employees, stricter employee selection, stricter expenditure authorization procedures, and the provision of financial reports on the website and employee assessments based on key performance indicators. This study provides insight into internal control optimization steps to improve transparency and accountability of BAZNAS Lampung City.
Peningkatan Literasi dan Pendampingan Perpajakan Pada Lembaga Nirlaba (Studi Pada Pondok Pesantren dan Yayasan) sulhani, Sulhani; Febriani, Dewi; Adiningsih, Tutut; Pramono, Sigid Eko; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16228

Abstract

Perpajakan memiliki peran penting bagi pembangunan bangsa Indonesia. Setiap individu atau entitas berbadan hukum memiliki kewajiban perpajakan tidak terkecuali pondok pesantren dan yayasan. Beberapa permasalahan yang sering muncul terkait perpajakan pada pondok pesantren dan yayasan diantaranya terkait dengan perhitungan dan pelaporan pajak badan tahunan, pajak atas penghasilan karyawan, pajak atas dana Bantuan Operasional Sekolah (BOS) serta pajak atas aset hibah dan warisan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan pada pondok pesantren dan yayasan serta implementasi perhitungan perpajakan melalui pendampingan perpajakan. Metode yang digunakan adalah sosialisasi dan pendampingan konsultasi terkait dengan regulasi perpajakan dan aplikasinya pada pondok pesantren dan Yayasan. Sosialisasi dilakukan dalam bentuk webinar sedangkan pendampingan dilakukan dalam bentuk konsultasi atas permasalahan perpajakan yang dihadapi oleh pondok pesantren dan yayasan. Hasil dari kegiatan pendampingan ini menunjukkan bahwa pengetahuan perpajakan pada pondok pesantren dan Yayasan meningkat namun belum pada level yang sangat baik, sehingga diperlukan upaya sosialisasi secara terus menerus dan juga pendampingan konsultasi secara langsung masalah-masalah perpajakan yang dihadapi oleh pesantren dan Yayasan.
The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting Maulidia, Riza; Risnaeni, Umi Suswati; Farid, Muhammad; Urmila, Titin; Sulhani, Sulhani
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.522

Abstract

This study aims to analyze the influence of Sharia accounting understanding and the use of accounting applications on the quality of financial reporting preparation based on Sharia Financial Accounting Standards (SFAS) at The National Board of Zakat (Badan Amil Zakat Nasional or BAZNAS) Lumajang. This research employs a quantitative method by collecting data through surveys and statistical analysis. The results indicate that Sharia accounting understanding significantly affects the quality of financial report preparation at BAZNAS. Furthermore, the use of accounting applications also has a significant impact on improving the quality of financial reporting preparation based on SFAS. These findings highlight the importance of Sharia accounting knowledge and technology utilization in enhancing financial reporting quality in zakat management institutions.
AUDIT DELAY DAN OPINI AUDIT Alaudin Johari, Sidqi; Firman Alkausar, Muhammad; Sulhani, Sulhani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7232

Abstract

Audit delays of financial reports and opini audit can affect investor confidence and the credibility of a company’s financial reports. This study aims to analyze audit delays and opini audit of PT Adhi Karya (Persero) Tbk from 2018 to 2022. The research method used is a descriptive analysis based on literature review and secondary data from the company’s financial reporting, independent auditor reports, and relevant regulations. The findings indicate that PT Adhi Karya consistently received an Unqualified Opinion (WTP) that shows the quality of financial reporting of PT Adhi Karya,Meanwhile, regarding audit delay, during the analysis period, PT Adhi Karya only experienced an audit delay exceeding the regulatory limit in 2019 due to project complexity and the impact of COVID-19, as well as the absence of an audited financial report for 2021, coinciding with changes in the Audit Committee structure. The primary factors contributing to audit delays include large-scale construction projects, changes in accounting regulations, and external challenges such as the pandemic. The study highlights the importance of strengthening internal audit governance and monitoring financial reporting to reduce audit delays and enhance transparency and stakeholder trust
Analisis Materi Pembelajaran PAI melalui Pendekatan Behavioral dan Kognitif Sosial Puspitasari, Rini; Mindani, Mindani; Latifah, Siti Imroatul; Lestari, Nopita; Triani, Sefti; Sulhani, Sulhani; Siregar, Renal Sipangidoan
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26492

Abstract

Penelitian ini bertujuan untuk menganalisis materi pembelajaran Pendidikan Agama Islam (PAI) yang sesuai dengan pendekatan behavioral dan kognitif sosial. Pendekatan behavioral, yang berakar pada teori pembelajaran Pavlov dan Skinner, menekankan pada perubahan perilaku melalui penguatan positif, penguatan negatif, dan pembiasaan. Sementara itu, pendekatan kognitif sosial, yang dipengaruhi oleh teori Bandura, menitikberatkan pada proses belajar melalui observasi, model, dan interaksi sosial. Metodologi penelitian ini menggunakan pendekatan kualitatif deskriptif terhadap materi pembelajaran PAI yang terdapat dalam kurikulum sekolah. Data diambil dari berbagai sumber bahan ajar, buku teks, dan modul yang digunakan oleh guru PAI. Analisis ini bertujuan untuk mengidentifikasi unsur-unsur yang sesuai dengan prinsip-prinsip behavioral dan kognitif sosial, serta mengevaluasi efektivitas materi dalam menciptakan pembelajaran yang komprehensif dan interaktif. Oleh karena itu, hasil penelitian menunjukkan bahwa materi pembelajaran PAI yang efektif memerlukan integrasi kedua pendekatan tersebut untuk meningkatkan pemahaman dan pengamalan nilai-nilai agama Islam di kalangan siswa. Materi yang dikembangkan dengan pendekatan behavioral mampu membentuk perilaku religius yang konsisten melalui pengulangan dan penguatan, serta pendekatan kognitif sosial membantu siswa dalam memahami nilai-nilai tersebut melalui contoh nyata dan pengalaman interaktif.
Tinjauan Hukum Islam terhadap Pembagian Harta Warisan di Desa Lolo Hilir Kecamatan Bukit Kerman Kapubaten Kerinci Pirman, Riko; Adawiyah, Robi'atul; Sulhani, Sulhani; Rasito, Rasito; Lestiyani, Tri Endah Karya
NALAR FIQH: Jurnal Hukum Islam Vol. 13 No. 1 (2022): June 2022
Publisher : Fakultas Syariah Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/nf.v13i1.1271

Abstract

This study aims to reveal a review of Islamic law on the distribution of inheritance based on adat in Lolo Hilir Village, Bukit Kerman District, Kerinci Regency. This study uses a qualitative approach with data collection methods through observation, interviews, and documentation. Based on the research conducted, the results and conclusions are obtained that the review of Islamic law on the distribution of inheritance based on adat in Lolo Hilir Village is allowed for reasons that are justified by Islam and sharia, where women's morality is more responsible for their families. Therefore, the distribution of inheritance in Lolo Hilir Village is given the right to use for women, the inheritance can only be used and cannot be sold and property rights. Men cannot use it, but when the inheritance is sold, the man gets a share according to the agreement, but it is possible for the man to use the inheritance according to the agreement. In Islam, inheritance law is obligatory and the distribution has been regulated, but it can change due to certain circumstances and reasons. Over time, many women in Lolo Hilir Village have been able to work, so there are often conflicts over the distribution of this inheritance, but there has been a bright spot, the inheritance is distributed evenly, but if it is implemented something is not possible, then it is resolved by adat to uphold the welfare and justice of the people of Lolo Hilir Village.
Determinants of the Level of Islamic Bank Compliance with Mudharabah Principles: Evidence from Indonesia Hakim, Luqman; Sulhani, Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.16078

Abstract

This study aims to examine the determinants of Islamic banks compliance with the Statement of Financial Accounting Standards (SFAS) No.105 on Mudharabah principles. The sample, selected using purposive sampling, was 96 observed data of Islamic Banks (IBs) in Indonesia between 2009 and 2017. The data were analyzed using panel data regression. Using the multiple regression analysis techniques, this study demonstrated a significant positive influence of the effectiveness of the Shariah Supervisory Board (SSB), the effectiveness of audit committees, tenure of CFO, and third party funds from the Mudharabah contract for the compliance level of the IBs financial reports with SFAS No.105. Meanwhile, the CFO educational background had a significant negative effect and institutional ownership did not have any significant effect on the compliance level. Thus, to attain a higher level of compliance with SFAS 105, the Indonesian IBs must improve the quality of the reporting system monitor through the effectiveness of SSB and the audit committees
Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi Hidayatullah, Alif; Sulhani, Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10872

Abstract

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFOs characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFOs characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFOs characteristic, hence it does not support another hypothesis of this study.
Co-Authors Abdul Mughni Abdul Mughni Adawiyah, Robi'Atul Adiningsih, Tutut Alaudin Johari, Sidqi Alfina Dhia Ulfa Alif Hidayatullah Andika Rizki Pradana Atina Husnayayin Citra Sukmadilaga Desy Eka Citra Dewi Dewi Febriani Dewi Febriani Eka Citra Dewi, Desy Firman Alkausar, Muhammad Grandis Imama Hendra Hangga Darisman Hidayatullah, Alif Insani, Yulia Sifa Jilan Sajida Junita Malasari Khomsatun, Siti Latifah, Siti Imroatul Lestari, Nopita Luqman Hakim Luqman Hakim Maulidia, Riza Mindani Mindani Mita Tarmiati Mohe Nur Cahyo Muhammad Farid Nailul Wardah , Neli Naufal Al Baqir Neli Nailul Wardah Nur Cahyo, Mohe Pirman, Riko Pramono, Sigid Eko Putri Syifa Amalia Putri, Cyntika Desmita Sabilla Rahma Wijayanti Rasito Rasito Renal Sipangidoan Siregar Rini Puspitasari, Rini Risnaeni, Umi Suswati Rochania Ayu Yunanda Rohim, Abd Sigid Eko Pramono Sipangidoan Siregar, Renal Siregar, Renal Sipangidoan Sugandi, Sugandi Sugiyarti Fatma Laela Sulistri Sulistri Tri Endah Karya Lestiyani Triani, Sefti Urmila, Titin Winarningsih, Srihadi Yasminnasywa Iskandar Zaenal Hakim Zenubia Maulida Fitria